How IRS Streamlined Procedures Provide UK Residents with a Complete Catch-Up Framework for Overdue US Tax Filings
UK-based Americans who are behind on US tax filings face a fundamental positioning challenge that requires careful navigation through the IRS amnesty framework available specifically to non-resident US persons. The IRS Streamlined Procedures framework provides the primary catch-up route for UK residents through the Streamlined Foreign Offshore Procedures variant covering three prior tax years of US Form 1040 returns plus six prior tax years of FBAR positions through the BSA E-Filing System, plus a comprehensive Form 14653 Certification by a US Person Residing Outside of the United States with a non-willful conduct narrative. The practical effect produces a complete penalty-free amnesty position, with the eligibility conditions applying alongside the establishment of the comprehensive integrated UK and US framework. UK-based Americans facing the IRS catch-up challenge benefit materially from understanding the complete walkthrough framework available through proper specialist representation.
The case for engaging proper specialist representation for IRS Streamlined Procedures positioning rests on several practical points. The amnesty positioning at the specialist level reaches material technical depth, requiring US Enrolled Agent credentials under IRS Circular, providing direct IRS representation rights, or US CPA licensing, alongside substantive familiarity with the UK tax framework. The Streamlined Foreign Offshore Procedures framework operates under specific eligibility conditions, including the non-residency test, the non-willful conduct standard, and the absence of an IRS examination or investigation. The three-year US Form preparation framework, six-year FBAR catch-up framework, Form 14653 Certification narrative drafting, and integrated coordination with the underlying UK tax positioning all require specialist depth.
This piece walks through the complete IRS Streamlined Procedures framework for UK residents, covering the integrated catch-up framework, the practical eligibility analysis, the step-by-step process, the practical case examples demonstrating proper specialist representation, and the ongoing strategic positioning across the multi-year framework. Written for Americans living in the UK behind on US tax filings, UK-based US citizens facing IRS catch-up positioning, US-UK dual citizens with overdue US filings, Green Card holders in the UK with overdue US obligations, and other UK-based Americans who need to understand the complete amnesty framework available.
What IRS Streamlined Procedures Cover for UK Residents
The term IRS Streamlined Procedures at the UK resident level refers to the IRS Streamlined Filing Compliance Procedures framework, providing penalty-free amnesty for US persons with multi-year unfiled or defective US Form 1040 returns and unfiled FBAR positions, where the conduct meets the non-willful conduct certification under penalties of perjury. The framework operates through two primary variants. The Streamlined Foreign Offshore Procedures variant applies to non-US persons who are non-residents, including UK-based Americans, who meet the specific non-residency test eligibility conditions. The Streamlined Domestic Offshore Procedures variant applies to US-resident persons producing a different framework positioning, which is typically not relevant for UK-based Americans.
The IRS reference for the Streamlined Foreign Offshore Procedures sits at https://www.irs.gov/compliance/streamlined-filing-compliance-procedures.
The Streamlined Foreign Offshore Procedures framework relevant for UK-based Americans covers comprehensive amnesty positioning across three prior tax years of US Form 1040 returns capturing comprehensive worldwide income reporting including UK PAYE salary, UK self-employment income, UK savings interest, UK investment income from UK ISA, UK SIPP, UK General Investment Account, and other UK investment platforms, UK rental income, UK pension contributions and growth, UK State Pension where applicable, US-source income preserved from pre-relocation US positioning, and other US-side and UK-side income components.
The framework covers six prior tax years of FBAR positions through the BSA E-Filing System using FinCEN Form 114 capturing all reportable UK financial accounts including UK bank accounts at Barclays, HSBC, Lloyds, NatWest, Santander, and other UK banks where balances reach the FBAR reporting threshold, UK savings accounts including NS&I positions, UK ISA accounts, UK SIPP accounts, UK workplace pension accounts in some circumstances, UK General Investment Account positions, and other UK financial holdings reaching the FBAR threshold.
The framework covers comprehensive Form 14653 Certification preparation, including a non-willful conduct narrative that explains the specific personal circumstances behind the unfiled positioning over the years and the comprehensive remediation actions taken.
Who Qualifies for IRS Streamlined Procedures Among UK Residents
The eligibility framework for UK-based Americans operates across three core conditions under the Streamlined Foreign Offshore Procedures variant. The first condition involves the non-residency test under the IRS framework, which requires a US person to have been physically outside the United States for at least 330 full days during at least one of the most recent three tax years for which the US Form 1040 due date has passed. UK-based Americans with continuous UK residence typically meet this condition readily through their UK presence,,withrequent US travel thatthat fallswithin the substantive permitted limits.
The second condition involves the non-willful conduct standard requiring the failure to file US Form 1040 returns, the failure to file FBAR positions, the failure to pay tax due, or other failure to meet US Form filing obligations to result from negligence, inadvertence, or mistake, or conduct that is the result of a good faith misunderstanding of the requirements of the law. UK-based Americans typically meet this condition through a good-faith misunderstanding of the continuing US Form 1040 filing obligation despite UK residence, a misunderstanding of the FBAR reporting requirement for UK financial accounts, a misunderstanding of the FATCA Form 8938 reporting requirement, or a misunderstanding of the substantive cross-border framework.
The third condition involves the absence of an IRS examination or investigation against the taxpayer for any tax year. UK-based Americans typically meet this condition, in which no IRS contact has occurred regarding the unfiled position.
The eligibility framework explicitly applies to US citizens in the UK, Green Card holders in the UK, US-UK dual citizens, and other US person categories that meet the non-residency test and other conditions. Common UK-specific misconceptions require careful clarification. The US-UK tax treaty does not eliminate the US Form 1040 filing obligation for US citizens or Green Card holders, even if they reside in the UK. UK PAYE tax payments do not satisfy the US Form 1040 filing obligation. UK Self Assessment positioning does not eliminate the US Form 1040 framework. Long-term UK residence does not protect against IRS visibility through the FATCA framework. UK ISA positioning requires careful reporting analysis despite the UK tax-advantaged framework.
The IRS reference for US citizens abroad sits at https://www.irs.gov/individuals/international-taxpayers/us-citizens-and-resident-aliens-abroad.
The Three-Year US Form 1040 Catch-Up Framework
The three-year US Form 1040 catch-up framework represents the foundational element of the IRS Streamlined Procedures positioning for UK-based Americans. The framework captures comprehensive worldwide income reporting across each of the three most recent tax years for which the US Form 1040 due date has passed.
The UK PAYE salary reporting flows through US Form 1040 with comprehensive Foreign Tax Credit positioning through Form 1116 under IRC Section, absorbing UK Income Tax against US Federal Income Tax exposure with proper general category basket allocation. The UK additional rate of tax, substantially exceeding the US Federal Income Tax rate, typically results in full absorption, with an accumulating excess credit carryforward at material annual levels.
The UK self-employment income reporting flows through US Form 1040 Schedule C with proper Foreign Tax Credit positioning—the UK savings interest reporting flows through US Form 1040 Schedule B with passive category basket allocation. The UK investment income from UK ISA, UK SIPP, UK General Investment Account, and other UK investment platforms flows through US Form 1040 with comprehensive PFIC analysis under IRC Section through Form 8621 for UK-domiciled fund positions producing default treatment under IRC Section with punitive consequences absent proper election positioning. The proper mark-to-market election under IRC Section 862, through Form 8621, addresses PFIC complications and produces acceptable US tax treatment.
The UK pension contributions and growth flow through the US Form 1040 with an Article 17 treaty election via Form 8833, deferring US taxation of UK pension growth until distribution. The election requires an annual Form 8833 disclosure to maintain the election positioning across the multi-year framework.
The UK rental income reporting flows through US Form 1040 Schedule E with proper expense deduction analysis and Foreign Tax Credit positioning, absorbing UK Income Tax against US tax exposure.
The Form 8938 FATCA disclosure under IRC Section captures reporting of specified foreign financial assets when the foreign financial asset threshold applies. The threshold for US persons residing outside the United States is higher than for US-resident persons, resulting in different reporting thresholds.
The Six-Year FBAR Catch-Up Framework
The six-year FBAR catch-up framework operates through the BSA E-Filing System, using FinCEN Form 114, covering all reportable UK financial accounts in which the aggregate maximum value across all UK accounts exceeds ten thousand US dollars at any point during the calendar year. The FBAR threshold applies to the aggregate maximum value rather than to each account, producing the practical effect that holding multiple UK accounts that collectively exceed the threshold triggers FBAR reporting on all the accounts.
The reportable UK financial account framework includes UK current accounts at major UK banks including Barclays, HSBC, Lloyds, NatWest, Santander, and other UK banks, UK savings accounts including instant access and notice account positions, NS&I positions including Premium Bonds where applicable, UK ISA accounts (Cash ISA, Stocks and Shares ISA, Innovative Finance ISA, Lifetime ISA), UK SIPP accounts at platforms including Hargreaves Lansdown, AJ Bell, Interactive Investor, Fidelity UK, and other UK platforms, UK workplace pension accounts in some circumstances depending on the substantive employee and trustee positioning, UK General Investment Account positions at UK investment platforms, UK fixed-term savings accounts, and other UK financial account positions reaching the substantive financial account characterisation.
The FinCEN reference for FBAR sits at https://www.fincen.gov/report-foreign-bank-and-financial-accounts.
The Bittner v United States Supreme Court decision in two thousand twenty-three clarified that the FBAR non-willful penalty framework operates on a per-form-per-year basis rather than a per-account-per-year basis. The practical effect produces material penalty exposure positioning for non-willful conduct cases outside the amnesty framework, reaching ten thousand US dollars per form per year, which the Streamlined Foreign Offshore Procedures framework eliminates through penalty-free amnesty positioning.
The Step-by-Step IRS Streamlined Procedures Walkthrough for UK Residents
The first step involves a comprehensive eligibility assessment confirming the three Streamlined Foreign Offshore Procedures conditions, including the non-residency test analysis through a review of US physical presence days across the relevant tax years, the non-willful conduct standard analysis covering the personal circumstances surrounding the unfiled position, and confirmation of the absence of an IRS examination or investigation.
The second step involves a comprehensive position assessment covering the UK-based American's specific US tax status, the comprehensive UK financial position,including UK bank accounts, UK ISA positions, UK SIPP positions, UK workplace pension positions, UK property holdings, UK investment positions, alongside preserved US-side position, and the integrated cross-border framework analysis.
The third step involves comprehensive US Form 1040 preparation across each of the three prior tax years with worldwide income reporting plus Foreign Tax Credit positioning through Form 1116 plus Article seventeen treaty election through Form 8833, plus mark-to-market election under IRC Section through Form 8621 for UK-domiciled fund positions, plus Form 8938 FATCA disclosure, plus other US-side elements.
The fourth step involves comprehensive FBAR preparation for the six prior tax years through the BSA E-Filing System, using FinCEN Form 114, covering all reportable UK financial accounts subject to the threshold. The FinCEN reference for FBAR e-filing sits at https://bsaefiling.fincen.treas.gov/.
The fifth step involves comprehensive Form 14653 Certification preparation with non-willful conduct narrative drafting covering the personal circumstances framework, including the practical history of the US connection, the UK relocation circumstances or US-UK dual citizenship background, the cultural and professional context around the UK life, the discovery of the US Form 1040 filing obligations, and the comprehensive remediation actions taken through specialist engagement.
The sixth step involves preparing the comprehensive submission package, including three years of US Form 1040 returns, six years of FBAR positions, the Form 14653 Certification, and supporting documentation. The submission is sent to the IRS via paper filing to the IRS Austin Submission Processing Center under the Streamlined Foreign Offshore Procedures submission framework.
The seventh step involves the ongoing post-submission framework covering continued US Form 1040 preparation for subsequent tax years, maintaining ongoing compliance positioning, continued FBAR filings through the BSA E-Filing System, and ongoing strategic positioning across the multi-year framework.
The Streamlined Filing Compliance Procedures Framework Details
The Streamlined Foreign Offshore Procedures variant applies to UK-based Americans who meet the non-residency test, producing the practical effect that they almost always qualify for this preferable variant rather than the Streamlined Domestic Offshore Procedures variant, which applies to US-resident persons. The SFOP variant covers three years of US Form 1040 returns, six years of FBAR positions, and the five percent miscellaneous offshore penalty, which is waived entirely, resulting in complete penalty-free amnesty positioning.
The non-willfulness certification on Form 14653 requires a comprehensive personal statement, under penalties of perjury, that covers the specific facts establishing non-willful conduct. The certification narrative requires careful specialist drafting to ensure the proper presentation of the non-willful conduct framework. The narrative typically covers the practical history of US connection, the UK relocation circumstances or US-UK dual citizenship background, the practical context around the unfiled positioning across the years, the discovery of the US Form 1040 filing obligations through specific trigger events such as UK private bank FATCA self-certification, conversations with US citizen friends in the UK, financial press coverage of FATCA enforcement, or other discovery mechanisms, and the comprehensive remediation actions taken through specialist engagement.
The Streamlined Foreign Offshore Procedures framework represents the fastest, safest, and lowest-cost route to IRS compliance for UK-based Americans behind on US filings. The framework eliminates penalty exposure across the multi-year positioning while establishing comprehensive compliance positioning for the prior years alongside the ongoing framework for subsequent years.
Real-World UK Expat Scenario — IRS Streamlined Procedures in Practice
Margaret Thompson is a representative fictional profile illustrating proper engagement by an IRS Streamlined Procedures specialist. She is a US citizen who relocated from Boston to Edinburgh approximately eleven years before engagement, following her appointment as a senior lecturer in literature at a UK university with a UK PAYE salary at material level, plus a UK academic pension scheme contributions through the Universities Superannuation Scheme at material level, plus UK research grant supplements at material level. Married to Andrew, a Scottish-citizen academic at the same UK university, with one child attending a UK school, she lives in Edinburgh's New Town, with the property held jointly with Andrew.
Her UK financial position at engagement included primary residence at material value, UK current account at the Royal Bank of Scotland with material balance, UK savings positions at Halifax at material level, UK Cash ISA at material balance, UK Stocks and Shares ISA at Vanguard UK at material balance, UK Universities Superannuation Scheme position at substantial value through her eleven years of UK academic employment, NS&I Premium Bonds holding at material level, and US K Roth IRA preserved from pre-relocation US accumulation alongside US Schwab brokerage account with material balance.
Margaret had never filed US Form 1040 returns or FBAR returns during her eleven-year UK residence. The original misunderstanding around US Form 1040 filing requirements for US citizens abroad had compounded over the years, given the practical context of her UK academic life, including her UK marriage, UK child, UK university career, and complete cultural integration into Scottish academic life. She had become aware of the US Form 1040 and FBAR reporting obligations through a conversation with a US-citizen academic colleague at her UK university, who had recently completed the Streamlined Foreign Offshore Procedures through specialist engagement.
The eligibility assessment when Margaret engaged TaxYork readily confirmed the three Streamlined Foreign Offshore Procedures conditions. The non-residency test was based on her continuous UK residence for 11 years, with infrequent US travel. The non-willful conduct standard was met through her good-faith misunderstanding of the US Form 1040 filing and FBAR reporting obligations in the context of her academic relocation. The absence of IRS examination or investigation was confirmed.
The comprehensive position assessment over the initial weeks captured Margaret's UK financial position, US-side preserved position, US-UK income history over the relevant three-year US Form 1040 period, FBAR-reportable UK financial accounts over the relevant six-year period, and the integrated cross-border framework.
The US Form 1040 preparation phase across the subsequent two months addressed the three prior tax years comprehensively. The work captured comprehensive worldwide income reporting including UK PAYE academic salary, UK research grant supplements, UK savings interest from her Halifax savings positions, UK ISA investment income with comprehensive PFIC analysis on the UK-domiciled fund positions within her Stocks and Shares ISA producing mark-to-market election under IRC Section through Form 8621, UK Universities Superannuation Scheme pension growth with Article seventeen treaty election through Form 8833 deferring US taxation, US Roth IRA distributions where applicable with proper tax-free characterisation maintained, US Schwab brokerage account dividend and capital gains income, Form 8938 FATCA disclosure for each year capturing all foreign financial assets, and comprehensive Foreign Tax Credit positioning through Form 1116 with proper general category basket allocation absorbing UK Income Tax against US Federal Income Tax exposure.
The FBAR preparation phase covered comprehensive reporting across the six prior tax years through the BSA E-Filing System using FinCEN Form 114, capturing all reportable UK financial accounts, including the Royal Bank of Scotland current account position, Halifax savings position, UK Cash ISA position, UK Stocks and Shares ISA position, UK Universities Superannuation Scheme position, where financial account characterization applied, and NS&I Premium Bonds holding.
The Form 14653 Certification preparation involved careful narrative drafting covering Margaret's personal circumstances including her US background, the UK relocation circumstances around her academic career opportunity at the UK university, the long-term UK cultural and academic integration, her UK marriage, the practical context around the unfiled positioning across the years driven by her good-faith misunderstanding of the continuing US filing obligation despite UK residence, the discovery of the US filing obligations through her US citizen colleague's conversation, and the comprehensive remediation actions taken through her TaxYork engagement.
The Streamlined Foreign Offshore Procedures submission package covering three years of US Form 1040 returns, six years of FBAR positions, the Form 14653 Certification, and supporting documentation was submitted to the IRS Austin Submission Processing Center. The submission was accepted without IRS pushback, resulting in complete amnesty positioning with zero penalty exposure across the multi-year framework, which would have produced material penalty exposure outside the amnesty framework.
For the current tax year and subsequent years following the amnesty submission, the specialist work established a comprehensive, ongoing, integrated framework. Annual US Form 1040 preparation with comprehensive worldwide income reporting plus complete Foreign Tax Credit positioning plus Article seventeen treaty election filing, plus Form 8938 FATCA disclosure,e plus Form 8621 PFIC reporting, plus other US-side elements. Annual FBAR filing through the BSA E-Filing System.
Margaret's view of engagement maturity was clear. The difference between accumulating material penalty exposure outside the amnesty framework and operating under the comprehensive IRS Streamlined Procedures, with integrated specialist representation, was material for both the immediate amnesty value and the ongoing integrated framework establishment.
Key IRS Deadlines for UK Residents Across the Streamlined Framework
The standard Form 1040 deadline is on the fifteenth of April each year for prior-year reporting. The automatic two-month extension for US citizens living abroad extends the deadline to fifteenth June without requiring any form to be filed. The extended deadline through filing Form 4868 by fifteenth June extends to fifteenth October.
The isdline operates on the fifteenth of April with automatic extension to the following year, covering the previous calendar year reporting. The Form 8938 FATCA deadline ties to the US Form 1040 filing deadline, including any extensions.
The IRS reference for international taxpayer deadlines sits at https://www.irs.gov/individuals/international-taxpayers/when-to-file.
Penalties for UK-Based Americans Risk Without IRS Streamlined Procedures
The FBAR penalty framework applies an on-willful penalty of up to ten thousand US dollars per form per year following the Bittner clarification or a willful penalty of up to the greater of one hundred thousand US dollars or fifty percent of the account balance per year. The Failure to File Form 1040 penalty accrues at 5% per month, up to 25% of the unpaid tax. The Failure to Pay penalty applies at 0.5% per month to unpaid tax.
The Form 8938 FATCA penalty operates as a $ 10,000 continuation penalty, with the threshold reaching $50,000. The Form 3520 penalty for foreign trust or foreign gift reporting failures applies at 35% or 5% of the amount not reported.
The IRS Streamlined Procedures framework, through the Streamlined Foreign Offshore Procedures variant, eliminates these penalty exposures for non-willful UK-based Americans who meet the eligibility conditions, producing material amnesty value. The IRS reference for international information reporting penalties sits at https://www.irs.gov/payments/international-information-reporting-penalties.
Common Mistakes UK-Based Americans Make with IRS Streamlined Procedures
Relying on the US-UK tax treaty to eliminate the US Form 1040 filing obligation represents the most common UK-based American mistake. The treaty addresses double taxation through Foreign Tax Credit positioning, but does not minimize the underlying US Form 1040 filing obligation for US citizens or Green Card holders.
Assuming UK PAYE or HMRC Self Assessment replaces the US Form 1040 framework, this produces ongoing unfiled status. The integrated framework requires both UK Self Assessment positioning, where applicable, and continued US Form 1040 filing for US citizens and Green Card holders.
Failing to report UK financial accounts on FBAR or Form 8938 where the substantive thresholds apply produces material penalty exposure. The Streamlined Foreign Offshore Procedures framework addresses this through a comprehensive six-year FBAR catch-up positioning.
Choosing Foreign Earned Income Exclusion through Form 2555 versus Foreign Tax Credit through Form 1116 incorrectly produces material positioning differences. For UK-based Americans with substantial UK Income Tax exposure, Foreign Tax Credit positioning typically produces a superior outcome.
Filing US Form 1040 returns through generalist preparation without specialist analysis produces irrevocable elections that are positioned incorrectly. The Streamlined Foreign Offshore Procedures framework benefits materially from specialist representation, ensuring proper election positioning across the comprehensive framework.
Delaying engagement with IRS Streamlined Procedures positioning poses a continuing risk of IRS contact, thereby eliminating eligibility in the absence of an IRS examination or investigation.
The US-UK Tax Treaty Framework Affecting IRS Streamlined Procedures
Article seventeen of the US-UK Income Tax Convention provides a treaty election that defers US taxation of UK pension growth until distribution. The election applies to UK workplace pension positions, UK SIPP positions, and other UK pension positions, producing the practical effect of preserving the UK tax-deferred framework on the US side. The Treasury reference for the US-UK Income Tax Convention sits at https://home.treasury.gov/policy-issues/tax-policy/international-tax.
Article twenty-four of the treaty provides for Foreign Tax Credit positioning, ensuring the full offset of UK Income Tax against US Federal Income Tax on income. The treaty framework supports the comprehensive Streamlined Foreign Offshore Procedures positioning, ensuring the proper establishment of an integrated framework.
The treaty does not eliminate the Form 1040 filing obligation for US citizens, the FBAR reporting requirement, the FATCA reporting requirement, or the substantive US tax framework. THE UK ISA tax-advantaged framework does not extend to the US side, producing PFIC complications on UK-domiciled fund positions within the UK ISA, requiring specialist analysis.
How TaxYork Helps UK-Based Americans with IRS Streamlined Procedures
TaxYork operates as a specialist US expat tax practice with a focus on integrated representation for Americans living in the UK, including specialized depth in IRS Streamlined Procedures positioning. The practice combines US Enrolled Agent credentialing under IRS Circular, providing direct IRS representation rights across all US states, alongside a substantive UK tax framework, supporting integrated cross-border representation.
The TaxYork IRS Streamlined Procedures specialist service covers comprehensive Streamlined Foreign Offshore Procedures eligibility assessment, comprehensive US Form 1040 preparation across the three prior tax years with worldwide income reporting plus Foreign Tax Credit positioning plus Article seventeen treaty election plus Form 8938 FATCA disclosure plus Form 8621 PFIC reporting with mark-to-market election plus other US-side elements, comprehensive FBAR preparation across the six prior tax years through the BSA E-Filing System, comprehensive Form 14653 Certification narrative drafting, comprehensive submission package preparation and submission to the IRS Austin Submission Processing Center, ongoing US Form 1040 preparation across subsequent tax years following the amnesty submission, ongoing FBAR filings, integrated investment positioning addressing PFIC complications, integrated retirement positioning across US K plans and UK pension positions, and ongoing strategic tax planning consultations across the multi-year framework.
Contact TaxYork today at hello@taxyork.com or call 020-34888606 to discuss your IRS Streamlined Procedures positioning and receive specialist consultation on the appropriate amnesty engagement framework for your specific UK circumstances.
Conclusion
Three things worth holding onto. UK-based Americans who are behind on US tax filings benefit materially from the IRS Streamlined Procedures framework through the Streamlined Foreign Offshore Procedures variant, which provides penalty-free amnesty for three prior tax years of US Form 1040 returns and six prior tax years of FBAR positions where the eligibility conditions apply. The complete walkthrough framework covers a comprehensive eligibility assessment; three-year US Form 1040 preparation with comprehensive Foreign Tax Credit positioning and Article 17 treaty election positioning; six-year FBAR catch-up through the BSA E-Filing System; Form 14653 Certification narrative drafting; comprehensive submission package preparation; and ongoing integrated framework establishment across subsequent years. And the value of proper integrated amnesty specialist representation typically yields material savings over the multi-year position through complete elimination of penalty exposure alongside comprehensive, ongoing integrated framework establishment.
Contact Us
For comprehensive integrated IRS Streamlined Procedures representation for UK-based Americans, Streamlined Foreign Offshore Procedures positioning, three-year US Form 1040 catch-up preparation, six-year FBAR catch-up positioning, Form 14653 Certification narrative drafting, or specialist consultation on any element of the amnesty framework, get in touch with our team. The TaxYork practice handles UK-based American amnesty positioning with a US Enrolled Agent credential, providing direct IRS representation rights across all US states, alongside substantial familiarity with the UK tax framework. Email us at hello@taxyork.com or call 020-34888606 to discuss your position and receive specialist consultation on the appropriate engagement framework for your circumstances.